Since the early 1980s, mergers and acquisitions have been developing in Europe and worldwide. After the dramatic increase in the number of mergers and acquisitions in the second half of the 1980s, the 1990s leaves its mark by rapid cross-border connections and increased significant value of transactions. In 2000, the value of mergers and acquisitions reached more than 1000 billion dollars, half of which was carried out by European firms. Failure rate of mergers and acquisitions is relatively high, with around 50 % not reaching the desired objectives. The failure risks are intensified for cross-border operations where the organizational difficulties make the integration process more difficult. It is therefore, important to look more specifically at the organizational changes in mergers and acquisitions. Indeed, the comparison of the organizational structures of enterprises in different countries reveals many differences: there are centralized and decentralized, functional and matrix, formal and informal structures. We have to keep in mind that a change in organization is necessary for all mergers and acquisitions and we must consider the relationship between culture and structure.

[...] In the context of globalization, the complexity of management has increased significantly since international mergers require cultures to meet and mix them for a successful internal integration and adaptation to the environment. In the context of efficient management, research, best practices, clear strategies seems logical, but often has to cope with problem of culture. The underestimation of the cultural factor may seem surprising since merger is primarily a connexion of men marked by the culture of their country of origin and having their own concept of management. [...]

[...] The French group Aerospatiale Matra was formed in 1999 following the merger of the Aerospatiale owned by French state and Matra, a private company. The French state owns 48% and Lagardère 33% stake in the new company of shares being run on the stock exchange and being held by employees of the group. The group Aerospatiale-Matra is managed by an Executive Board and a Supervisory Board. The group's activities are divided into four divisions: - Aerospace, - Defense - Space transportation, - Satellites, systems, services and telecommunications. [...]

[...] This philosophy is a guideline for the creation of EADS through the merger of the French company Aerospatiale-Matra, the German company DASA and the Spanish group Construcciones Aeronauticas (CASA). With a turnover of 24,208 million and 88,879 employees (in 2000), EADS is Europe's leading industry in aerospace and defense. II. Presentation of the EADS merger a. Division of functions The EADS group meets the activities of the French company Aerospatiale- Matra, German society DASA and the Spanish company CASA, each holding a leading position on its market. [...]